Gujarat Panchayat Service Rules, 1971

Section 1

Short title and application :- (a) These rules may be called the Gujarat Panchayat Service General Provident Fund Rules, 1971. (b) They shall apply to- (i) allocated employees who do not elect to continue to be governed by the rules of the General Provident Fund applicable to them immediately before the date on which they ceased to be employees of the local authority or, as the case may be, of the State Government, on and from the date immediately following the date of expiry of the period of three months referred to in sub-rule (3) of rule 4; (ii) any other employees in the panchayat service on and from the appointed day. 1[(iii) work charged employees in the panchayat service who have completed five years continuous service on work charged establishment.] (c) They shall not apply to- (i) employees to whom the provisions of the rules of the Provident Fund established under the Bombay Primary Education Act, 1947 (Bombay LXI of 1947) apply; (ii) persons appointed part-time or on daily rated, 2 [x x x] contingency paid establishments, or other persons appointed on contract by Gram Nagar, Taluka or District Panchayat, unless otherwise directed by the State Government. 1. Added vide G.G. Gaz. Ext.- Pt, I-A, d. 27-8-1984, 95. 2. Deleted vide ,, ,, ,, ,, ,,

Section 2

Definitions :- In these rules, unless the context otherwise requires,- (a) "the Act" means the Gujarat Panchayats Act, 1961; (b) "Accounts Officer" means the Accounts Officer of the District Panchayat; (c) "allocated employee" means any person who is allocated to the panchayat service under the provisions of sub-section (1) of section 236; (d) "appointed day" means the date on which these rules come into force; (e) "emoluments" except were otherwise expressely provided in the se rules, means pay, leave, salary or subsistence grant as defined in the Bombay Civil Service Rules, 1959 and includes any remuneration of the nature of pay received in respect of foreign service; (f) "Family" means- (i) in the case of a male subscriber, the wife or wives and children of a subscriber, and the widow or widows and children of a deceased son of the subscriber: Provided that, if a subscriber proves that his wife has been judicially separated from or has ceased, under the customary law of the to which she belongs, to be entitled to maintenance, she shall henceforth be deemed to be regarded as no longer member of the subscrsber's family in the matters to which these rules relate, unless the subscriber subsequently indicates by express notification in writing to the Accounts Offier that she shall continue to be so regarded; (ii) in case of a female subscriber, the husbahd and children of the subscriber, and the widow or widows and children of a deceased son of the subscriber: Provided that, if a subscriber by notification in writing to the Accounts Officer expresses her desires to exclude her husband from. her family, the husband shall hence forth be deemed to b3 regarded as no longer a member of the subscriber's family in matters to which these rules unless the subsequently cancels formally in writing her notification excluding him. Explanation-For the purpose of this rule "child" means a legitimate child and includes an adopted child when the Accounts Officer, or if any doubt arises in the mind of the Acccounts Officer, the District Development Officer is satisfied that under the personal law of the subscriber adoption is legally recognised as conferring the status of a natural child; and the expression "children" shalll be construed accordingly; (g) "foreign service" means service in which a panchayat servant receives pay with the sanction of the District Panchayat from any sources other than the fund of Gram Panchayat, Nagar Panchayat Taluka Panchayat or District Panchayat; (h) "Head of Office" means 1[xxx]2 [in relation to Panchayat Servants working under a Gram Nagar Panchayat, Sarpanch of Gram Panchayat or Chairman of Nagar Panchayat, as the case may be and] in relation to those panchayat servant working under taluka panchayat, the Taluka Development Officer and in relation to those panchayal servants working under the District Panchayat, the District Development Officer and includes any other officer authorised by the District Development Officer in this behalf; (i) "leave" means leave of any nature recognised by the Bombay Civil Services Rules, 1959; (j) "local authority" means a District Local Board established. under the Bombay Local Boards Act, 1923, a municipality constituted under the Bombay District Municipal Act, 1901, or the Bombay Municipal Boroughs Act, 1925 and a village panchayat constituted under the Bombay Village Panchayats Act, 1958; (k) "Panchayat servant" means any person appointed to the Panchayat Service and includes an allocated employee; (l) "Panchayat Service" means the Panchayat Service as constituted under section 203; (m) "Provident Fund" or "Fund" means the General Provident Fund of the District Panchayat, concerned. (n) "section" means a section of the Act; (o) "year" means a financial year. 1. Deleted vide G.G. Gaz. Ext. Pt. 1-A, d. 26-5.1982, p. 36. 2. Inserted vide ., " " .,d. 21-5.1985, p. 53.

Section 3

Constitution and Investment of Provident Fund :-

(1) For panchayat servants, there shall be established provident fund which shall be maintained in rupees and administered by the District Panchayat concerned. (2) Subject to such instructions as may be issued by the State from time to time, the Provident Fund shall be invested in the manner in which the district fund is invested. (3) Notwithstanding anything contained in sub-rule (2), the cash and other balances of the Provident Fund, except the balance in respect of employees of Gram and Nagar Panchayats, shall be credited in the Government account on and from 1st April, 1978. (4) Net credit in the Provident Fund in respect of employees of District and Taluka Cadres shall be credited in the Government account every month. (5) The Government shall pay interest to the District Panchayat concerned at the rate of interest admissible to the State Government employees.

Section 4

(1) Except as otherwise provided in these rules, all panchayat servants in permanent service shall subscribe to the Fund. (2) All panchayat servants in temporary service (including apprentices and probationers) but excluding re-employed pensioners, who complete one year of continuous service during the currency of a month shall subscribe to the Fund from the month next following such month. (4) Any allocated employee who was a subscriber to a Provident Fund (not being a Contributory Provident Fund) of the local authority or the State Government, as the case may be, elect to continue to be governed by the rules of the General Provident Fund applicable to him immediately before the date on which he ceased to be an employee of the local authority or, as the case may be, of t h e State Government, in respect of the minimum rate of subscription rate of interest, and the conditions, regulating and the advances and withdrawals from that General Provident Fund. (5) The election under sub-rule (4) shall be made before 13th June, 1973 failing which all the provisions of these rules in respect of matters to in sub-rule (4) shall apply. (6) Nothing in sub-rules (1) and (2) applies to a panchayat servant who is requrred, or permitted to subscribe to a Contributory Provident Fund so long as he retains his right to such a Contributory Provident Fund.

Section 5

Nomination :-

(1) Subject to the provisions of this rule, a subscriber shall, at the time of joining the Fund send to the Accounts Officer a nomination confering on one or more persons, the right to receive the amount that may stand to his credit in the Provident Fund, in the event of his death, before that amount has become payable or having become payable, has not been paid. (2) No subscriber who, at the time of making the nomination, has a family shall make any nomination in favour of any persons or persons other than the members of his family. (3) The nomination made by the subscriber in respect of any other provident fund to which he was subcrib ing before joining the Provident Fund shall, if the amount to his credit in such other provident fund has been transferred to his credit in the Provident Fund, be deemed to be a nomination duly made for the purposes of the Provident Fund, under this rule until he makes a nomination in accordance with the provisions of rule. (4) Where subscriber nominates more than one person under subrule (1), he shall specify in the nomination the amount or share payable (5) Every nomination shall be in such one of the Forms set forth in the First Schedule as is appropriate in the circumstances. (6) A subscriber may, at any time cancel a nomination by sending a notice in writing to the Accounts Officer, bat the shall along with such notice, send a fresh nomination made in accordance with the provisions of this rule. (7) A subscriber may provide in a nomination- (a) in respect of any specified nominee, that in the event of his predecessing the sub-scriber, the right conferred upon that nominee shall subject to the provisions of sub-rule (2) pass to such other persons as may be specified in the nomination; (b) that the nomination shall become invalid in the event of the happening of contingency specified therein: Provided that, where at the time of making the nomination, thesubscriber has no family or has only one member in his family, he shall provide in the nomination, that it shall become invalid in the event of his subsedquently acquiring a family, or as the case may be, acquiring other member or members in his family. (8) Immediately on the death of a nominee in respect of whom no- special provision has been made in the nomination under clause (a) of subrule (7) or on the occurence of any event byreasonofwhichthenominaation becomes invalid in pursuance of clause (b) of that sub-rule or the proviso thereto, the subscriber shall sent to the Accounts Officer a notice in writing cancelling the nomination made in accordance with the provisions in this rule. (9) Every nomination made, and every notice of oncellation givenby a subscriber shall, to the extent that it is valid, take effect on the date on which it is received by the Accounts Officer.

Section 6

Subscribers Accounts :- An account shall be prepared in the name of each subscriber and shall show the amount of subscriptions with interest thereon calculated as prescribed in sub-rule (2) of rule 11.

Section 7

Conditions and Rates of Subscriptions :- (1) Subject to the provisions of this rule, a subscriber shall subscribe monthly to the Fund except during the period when he is under suspension. (2) A subscriber, who was under suspension may, on reinstatement pay in one sum, or in instalments, any sum not exceeding the maximum of subscription which he was entitled to make during the period of his suspension. (3) A subscriber may elect not to subscribe during any period of leave, not being leave on average pay or earned leave of less than 30 days, and be shall communicate such election in writing to the Head of Office before he proceeds on leave. Failure to make due and timely communication shall be deemed to constitute an election to subscribe. The election so made shall be final. (4) A subscriber who has under rule 17 withdraws the a mount standing to his credit in the Fund shall not subscribe to the Fund after such withdrawal, linless and until he returns to duty.

Section 8

(1) The amount of subscription shall be fixed by the subscriber himself, subject to the following conditions, namely:- (a) the subscription shall be expressed in whole rupees; (b) the subscription may be sum, so expressed, not being less than the following minimum and not more than his total emoluments:- p.m. 8 percent of pay. \More than Rs. 250 p.m. but \Upto Rs. 800 p.m. 10 per cent of pay. \More than Rs. 800 p.m. 12 per cent of pay. Provided that, in the case of a panchayat servant belonging to the inferior Panchayat Service, the minimum rate of subscription shall be not less than eight per cent of his pay per month, and not more than his emoluments; (c) The amount of subscription shall be rounded off to the nearest whole rupee, 50 pasis counting as the next higher rupee. (2) For the purpose of sub-rule (1) the emoluments of subscriber shall be- (a) in the case of a subscriber who was in the panchayat service on the 31st March of the preceding year, the emoluments to which he was entitled on that date; Provided that- (i) if the subscriber was on leave on the said date and elected not to subscribe during such leave or was under suspension on the said date. his emoluments shall be the emoluments to which he was entitled on the first day after his return to duly; and (ii) if the subscriber was on leave on the said date and continues to be on leave and has elected to subscribe during such leave his emoluments shall be the emoluments to which he would have been entitled had he been on duty; (b) in the case of a subscriber who not in the panchayat service on the 31st March of the preceding year, the emoluments which he was entitled the day he joins the Fund. (3) The subscriber shall intimate the fixation of the amount of his monthly subscription in each year in the following manner:- (a) if he was on duty on the 31st March of the preceding year, by intimation in writing to his Drawing Officer before the 15th March, every year; (b) if he was on leave on the 31st March of the preceding year and elected not to subscribe during such leave, or was under suspension on that date by intimating in writing to his Drawing Officer, before the 15th of March of that year; (c) if he has entered the Panchayat Service for the first time during the year, by intimating in writing to his Drawing Officer, before the 15th of the month in which he joins the Fund; (d) if he was on leave on the 31st March of the preceding year, and continuous to be on leave and has elected to subscribe during such leave by intimating to his Drawing Officer in writing before the 15th March of that year; (e) if he was on foreign service on the 31st March of the preceding year, the amount credited by him into the treasury on account of subscrip- tion for the month of April in the current year. (4) The amount of subscription so fixed shall remain unchanged through out the year: Provided that the amount of subscription may be enhanced once at any lime during the course of a year: Provided further that, if a subscriber is on duty for a part of a month and on leave for the reminder of that month land if he has elected not to subscribe during leave, the amount of the subscription payable shall be proportionate to the number of days spent on duty daring the month.

Section 9

Where a subscriber is transferred to foreign service, he shall remain subject to the rules of the Fund in the same manner, as if he were not so transferred.

Section 10

Realisation of Subscription :- (1) When emoluments are drawn from the District, Nagar or Gram Fund, recovery of subscription on account of the emoluments and of the principal and interest of advances, shall be made from the emoluments themselves. 1 [xxx] (2) When emoluments are drawn from any other source, the subscriber shall forward his dues monthly to the Accounts Officer: Provided that in the case of a subscriber on deputation to a body corporate owned or controlled by Government, the subscriptions shall be recovered and forwarded to the Accounts Officer by such body. (3) If a subscriber fails to subscribe with effect from the date on which he is required to join the Fund or is in default in any month or months during the course of a year otherwise than as provided in rule 7, the total amount due to the Fund on account of arrears of subscription shall, with interest thereon at the rate provided in rule 11, forthwith be paid by the subscriber to the Fund or in default be ordered by the Accounts Officer to to be recovered by deduction from the emoluments of the subscriber by instalments or otherwise as may be directed by the authority competent to sanction and advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 12: Provided that, the subscribers whose deposits in the Fund carry no interest shall not be required to pay interest, 1. Proviso deleted vide G.G. Gaz. Ext. Pt.1-A, dt. 26-5-1982, p. 36.

Section 11

Interest :- (1) Subject to the provisions of sub-rule (5), the District Panchayat shall pay to the credit of the account of a subsriber interest at such rates as may be determined by the State Government for each year according to the method of calculation which may be determined by that Government from time to time. (2) Interest shall be credited with effect from 31st March of each year in the following manner:- (i) on the amount at the credit of a subscriber on the 31st March of the preceding year, less any sums withdrawn during the current year interest for twelve months; (ii) on sums, withdrawn during the current year-interest from the beginning of the current year upto the last day of the month preceding the month of withdrawal; (iii) on all sums credited to the subscriber's accounts after the 31st March of the preceding year interest from the date of the date of deposit upto the end of the current year; (iv) the total amount of interest shall be rounded to the nearest whole rupee (fifty paise counting as the next higher rupee): Provided that, when the amount standing at the credit of a subscriber has become payable interest shall, thereupon, be credited under this sub- rule in respect only of the period from the beignning of the current year or from the date of deposit, as the case may be upco the date on which the amount standing at the credit of the subscriber became payable. Provided that where there has been a delay in the drawal of pay or leave salary and allowances of a subscriber and consequently the recovery of subscription towards the Fund, the interest on such subscriptions shall be payable from the month in which the pay or leave salary of the subscriber was due under the rules, irrespective of the month in which it was actually drawn: Provided further that in the case of an amount forwarded in accordance with the proviso to sub-rule (2) of rule 12, the date of receipt shall be deemed to be the first day the month if it is received by the Accounts Officer before the fifteenth day of that month: Provided also that where the emoluments for a month are drawn and disbursed on the last working day of the same month, the date of deposit shall, in the case of recovery of his subscriptions, be deemed to be the first day of the next succeeding month. (4) (a) In addition to any amount to be paid under rules 14, 17, 18. 19, or 20 interest thereupon upto the end of the month preceding that in which the payment is made, or upto the end of the twelth months after the month in which such amount became payable, whichever of these periods less, shall be payable to the person to whom such amount is to be paid : Provided that, where the Accounts Officer has intimated to that persons (or his agent) a date on which he is prepared to make payment in cash or has posted a cheque in payment to that person, interest shall be payable only upto the end of the month preceding the date so initimated or the date of posting the cheque, as the case may be. (b) If a subscriber holding a temporary post exercises on the termination of his appointment the option allowed by rule 17 of leaving in the Fund the amount accumulated to his credit, interest shall be allowed on that amount for not more than six months after the termination of the employment, and if he obtains reemployment under the District Panchayat, deposits not withdrawn will commence again to bear interest from the date on which the subscriptions are renewed. (5) Interest shall not be credited to the account of a subscsiber, if informs the Accounts Officer that he does not wish to receive it, but if he subsequently asks for interest, it shall bs credited with effct from the day of the financial year in which he asks for it. (6) The interest on amounts which under sub-rule (3) of rule 10, sub-rule of 13 rule 17 or rule 18, are replaced at the credit of the subscriber in the Fund, shall be calculated at such rates as may be prescribed under sub-rule (1) and so far as may be in the manner described in this rule.

Section 12

Advance from the fund :- The subscriber shall be allowed to avail of the facility of the temporary advance from the General Provident Bond accounts for prescribed objectives at according to General Provident Fund Rules as amended from time to time applicable to the State Government employees.

Section 13

(1) An advance shall be recovered from the subscriber in such number of equal monthly instalments as the sanctioning authority may direct; but such number shall not be less than twenty-four. In special cases where the amount of advance exceeds three month's pay of the sub- sbriber under clause (c) of sub rule (1) of rule 12, the sanctioning authority may fix such number of instalments to bs more than twenty-four but in no case more than thirty six. A subscriber may, at his option repay more than one instalment in a month. Each instalment shall be a number of whole rupees, the amount of advance being raised or reduced if the necessary, to admit of the fixation of such instalments. (2) Recovery shall be made in the manner prescribed in rule 10 for realisation of the subscriptions and shall commence with the issue of pay for the month following the month in which the advance is drawn. Recovery shall not be made except with the subscriber's consent while he is in receipt of subsistence grant or is on leave other than leave on average pay or earned leave of less than one month or 30 day's duration, as the case may be. The recovery may b e postponed, on the subscriber's written requests, by the sanctioning authority during the recovery of an advance of pay granted to the subscriber. (3) If more than one advance has been granted to a subscriber, each advance shall bs treated separately for ths purpose of recovery. (4) (a) After the principal of the advance has been fully repaid, interest shall be paid thereon at the rate of one fifth per cent. on the principal Provided that subscribers whose deposits in the Fund carry on interest shall not be required to pay into the Fund any additional instalments on account of interest on advances, granted to them from the Fund. (b) Interest shall ordinarily be recovered in one instalment in the month after complete repayment of the principal bat if the period referred to in clause (a) exceeds twenty months, interest may, if the subscriber so desires, be recovered in two equal monthly instaments. The methods of recovery shall be that prescribed in sub-rule (2). Payments shall be rounded to the nearest rupee in the manner prescribed in clause (iv) of sub-rule (2) of rule 11. (5) If an advance has been granted to a subscriber and drawn by him and the advance is subsequently disallowed, before repayment is completed, the whole or balance of the amount withdrawn, shall with interest at the rate provided in rule 11 forthwith be repaid by the subscriber to the Fund, or in default, be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber on in a lump sum or. in monthly instalments not exceeding twelve, as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 12: Provided that the subscribers whose deposits in the Fund carry no interest shall not be required to pay any interest. (6) Recoveries made under this rule shall be credited as they are made to the subscribers, account in the Fund.

Section 14

Withdrawals from the fund :- The subscriber shall be allowed to avail of the facilities of the withdrawal from the General Provident Fund accounts for the precribed objectives according to General Provident fund Rules as amended from time to time applicable to the State Government employees.

Section 15

Condition for withdrawals :- The conditions for withdrawal from the General Provident Fund accounts for prescribed objectives shall be according to General Provident Fund Rules as amended from time to time applicable to State Government employees.

Section 16

Conversion of advance into final withdrawal :- A subscriber who has already drawn or may thereafter drawn advance under rule 14 for any of the purpose specified in clauses (a), (b) and (c) of sub-rule (1) of rule 14 may convert at his discretion, by written request addressed to the Accounts Officer through the sanctioning authority the balance oustanding against it into a final withdrawal on his satisfying the conditions laid down in rules 14 and 15.

Section 17

Final withdrawal of accumulations in the Fund :- (1) When a subscriber quits the service, the amount standing to his credit in the Fund shall become payable to him : Provided that a subscriber, who has been dismissed from the service and is subsequently reinstated in the service shall if required to do so by the District Development Officer repay any amount paid to him from the Fund in pursuance of this rule with interest thereon at the rate provided in rule 11 in the manner provided in the proviso to rule 18. The amount shall be credited to his account in the Fund: Provided further that a subscriber holding a temporary post may either withdraw the amount on the termination of his appointment or leave it in the Fund to be withdrawn at the time he finally quits the service. Explanation:-A subscriber who is granted refused leave shall be deemed to have quited the service on the date of the compulsory retirement or on the expiry of an extension of service, as the case may be. (2) A subscriber, other than one who is appointed on contract or one who has retired from service and is subsequently re-employed, with or without a break in service, shall not be deemed to quite the service when he is transferred without any break in service to a new post under another District Panchayat or any State Government in India or the Central Government (in which case he i s governed by another set of Provident Fund Rules) and without retaining any connection with his former post. In such a case, his subscriptions together with interest thereon shall be transferred. (a) to his account in the provident fund of the other District Panchayat; or (b) to a new provident fund account under the State or Central Government in accordance with the rules of that fund if such Government consents, by general or special order to such transfer of subscriptions and interest. (3) When a subscriber is transferred without any break in service, to the service under a body corporate owned or controlled by the State Government or any other Government, the amount of subscriptions, together with interest thereon, shall not be paid to him but shall be transferred with the consent of such body to his new Provident Fund Account under such body. Note:-Transfers should be held to include case of resignation from service in order to take up appointment under Centra) Government or any Department of the State Government (in which the subscriber is governed by another set of Provident Fund Rules), without any break and with proper permission of the District Panchayat. In cases where there has been a nominal break it should strictly be limited to the joining time allowed on trans- fer to a different station.

Section 18

Payment of accumulation in fund in certain circumstances :- Where a subscriber:- (a) has proceeded on leave preparatory to retirement or, if he is employed in a vacation department on leave prepratory to retirement comb- ined with vacation, or (b) while on leave, has been permitted to retire or been declared by a competent medical authority to be unfit for further service. The amount standing to his credit in the Fund shall upon application made by him in that behalf to the Accounts Officer become payable to the subscriber: Provided that, the subscriber, if he returns to duty shall, if required to do so by the District Development Officer, repay to the Fund for credit his accounts, the whole or part of any amount paid to him from the Fund in pursuance of this rule with interest thereon at the rate provided in rule 11 in cash or securities or partly in cash and partly by instalments or othererwise by recovery from the emoluments or otherwise as may be directed by the authority competent to sanction an advance for the grant of which special reasons are required under clause (c) of sub-rule (1) of rule 12.

Section 19

On the death of a subscriber before the amount standing to his credit has become payable, or where the amount has become payable before the payment has been made:- (i) When the subscriber leaves a family:- (a) if a nomination made by the subscriber in accordance with the provisions of rule 5 in favour of a member or members of his family subsists the amount standing to his credit in the Fund or the part thereof to which the nomination relates shall become payable to his nominee in the proportion specified in the nomination; (b) if no such nomination in favour of a member or members of the family of the subscriber subsists, or if such nomination relates only to a part of the amount standing to his credit in the Fund, the whole amount or the part thereof to which the nomination does not relate as the case may be shall notwithstanding any nomination purporting to be in favour of any person or persons other than a member or members of his family in equal shares : Provided that, no share shall be payable to:- (1) sons who have attained majority; (2) sons of a deceased son who have attained majority; (3) married daughters whose husband are alive; (4) married daughters of a deceased son whose husbands are alive; Provided further that, the widow or widows and the child or children of a deceased son shall receive between them in equal parts only the share which that son would have received if he had survived the subscriber and has been exempted from the provisions of clause (1) of the first proviso : (ii) when the subscriber leaves no family, if nomination made by him in accordance with the provisions of rule a in favour of any parson or persons subsists, the amount standing to his credit in the Fund or the part thereof to which the nomination relates, shall become payable to his nominee or nominees in the proportion specified in the nomination.

Section 20

(1) Where the amount standing to the credit of a subscriber in the Fund becomes payable, it shall be the duty of the Accounts Officer to make payments, as provided in section 4 of the Provident Fund Act, 1925. (2) Any person who desires to claim payment under these rules shall send a written application in that behalf to the Accounts Officer, Payment of amounts withdrawn shall be made in India only. Note:-Where the amount standing to the credit of a subscriber has become payable under rules 17, 18 and 19 the Accounts Officer shall authorise prompt payment of that portion of the amount standing to the credit of a subscriber in regard to which there is no dispute or doubt, the balance being adjusted as soon after as may be.

Section 21

Transfer of accumnlations in Fund of allocated employee :- (1) (a) If any person who is or is not an allocated employee and who is a subscriber to any other provident fund (not being a Contributory Provident Fund) of Government, a local authority or another District Panchayat, is permanently transferred on any date before or after the coming into force of these rules to a pensionable service under the District Panchayat the amount of his subscriptions together with interest thereon standing to his credit in such fund on the date of transfer shall, with the consent of the Government, the local authority or, as the case may be, the District Panchayat concerned, be transferred to his credit in the Fund. (b) If a person who is or is not an allocated employee, and a subscriber to a Contributory Provident Fund of Government, a local authority or another District Panchayat, is permanently transferred on any date before or after coming into force of these rules to pensionable service under the District Panchayat and elects or is required to earn pension in respect of such pensionable service- (i) the amount of his subscription, with interest thereon, standing to his credit in such Contributory Provident Fund on the date of transfer shall with the content of the Government, local authority or as the case may be, the District Panchayat concerned, be trarsferred to his credit in the Fund; (ii) the amount of the contributions of the Government, the local authority or other District Panchayat with interest thereupon standing to his credit in such Contributory Provident Fund shall, with the consent of the Government or such local authority or other District Panchayat, be paid to the District Panchayat and credited to the district fund of the District Panchayat. (iii) he shall in exchange be entitled to count towards pension such part of the period during which he subscribed to such contributory provident fund as the District Panchayat may determine. (2) Nothing in this rule shall apply to a subscriber who has retired from service and is re-employed with or without a break in service or to a subscriber who was holding the former appointment on contract. (3) The provision of this rule shall, apply to persons who are appointed without break, whether temporary or permanently to a post carrying the benefits of these rules after registration, retrenchment from service under any District Panchayat, any Government or any Department of the State Government.

Section 22

(1) I, a subscriber is subsequently admitted to the benefit of the Contributory Provident Fund of a Disirict Panchayat, the amount of his subscriptions, together with interest thereon, shall be transferred to the credit of his account in the Contributory Provident Fund of the District Panchayat. (2) Nothing in this rule shall apply to a subscriber who is appointed on contract or who has retired from service and is subsequently reemployed with or without break in service in another post carrying Contributory Provident Fund benefits.

Section 23

If a Government servant admitted to the benefit of the Fund was previously a subscriber to any provident fund of a body corporate owned or controlled by the State Government or any other Government, the amount of his subscriptions, if any, together with interest thereon shall be transferred to his credit in the Fund with the consent of such body.

Section 24

Procedure Rules :- All sums paid into the Fund under these rules shall be credited in the books of the District Panchayat to an account, named "The..... (name of the District Panchayat General Provident Fund". Sums of which payment has not been taken within six months after they become payable under these rules, shall be transferred to "Deposits" at the end of the year and treated under ordinary rules relating to deposits.

Section 25

While paying a subscription, either by deduction from emoluments or in cash, a subscriber shall quote the number of his account in the Fund which shall be communicated to him by the Accounts Officer. Any charge in the number shall similarly be communicated to the subscriber by the Accounts Officer.

Section 26

(1) As soon as possible after the close of each year, the Accounts Officer shall send to each subscriber a statement of his account in the Fund showing the opening balance as on 1st April of the year, the total amount credited during the year, the total amount of interest credited as on the 31st March of the closing balance on that date. The Accounts Officer shall attach to the statement of account an enquiry whether the subscriber- (a) desires to make any alteration in any nomination made under rule 5; (b) has acquired a family in cases where the subscriber has made no nomination in favour of a member of his family under the proviso to subrule (1) of rule 5. (2) Subscribers should satisfy themselves as to the correctness of the annual statement, and errors should be brought to the notice of the Accounts Officer within three months from the date of receipt of the statement. (3) The accounts Officer shall, if reqaired by a subscriber of the total amount standing to his credit in the Fund at the end of the last month for which his account has been written up.

Section 27

Ceases of previous rules :- On and from the date on which these rules apply to the allocated employees, the rule other than the contributory provident fund rules applicable to them immediately before that date shall cease to apply to them except anything done or omitted to be done.